Conference report makes the following changes to the 3rd edition.

Removes the provision that removed specified property from Clemmons’ corporate limits.

Section 1.

Amends GS 160A-58.1 to exempt the City of Archdale from the statute’s requirement that the area within the proposed satellite corporate limits, when added to the area within all other satellite corporate limits, may not exceed 10% of the area within the primary corporate limits of the annexing city.

Section 2.

Describes the territory identified by Randolph County Parcel Identification Numbers as added to the corporate limits of the City of Asheboro. Effective June 30, 2024. Specifies that the identified property, as of January 1, 2024, is subject to municipal taxes for taxes imposed for taxable years beginning on or after July 1, 2024.

Section 3.

Removes two parcels, as described, from the corporate limits of the City of Asheville. Provides a savings clause for the validity of any liens of the City of Asheville for outstanding ad valorem taxes or special assessments. Effective June 30, 2024. Deems property in the described territory as of January 1, 2024, no longer subject to municipal taxes for taxable years beginning on or after July 1, 2024.

Section 4.

Removes five parcels, as described, from the corporate limits of the City of Boiling Spring Lakes. Provides a savings clause for the validity of any liens of the City of Boiling Spring Lakes for outstanding ad valorem taxes or special assessments. Deems property in the described territory no longer subject to the extraterritorial powers of any municipality. Effective September 30, 2023. 

Section 5.

Amends the effective date of the removal of the specified property from the corporate limits of the Town of Fuquay-Varina so that it is now effective June 30, 2024 (was, 2023). Deems property in the described territory as of January 1, 2024 (was, 2023) no longer subject to municipal taxes for taxable years beginning on or after July 1, 2024 (was, 2023).

Section 6.

Under GS 160A-301(a) cities may use proceeds from parking meters on public streets only to defray the cost of enforcing and administering traffic and parking ordinances and regulations. Under GS 160A-301(b) cities may use proceeds collected from off-street parking facilities to amortize bonds issued to finance such facilities or for any other public purpose. Authorizes the City of Hendersonville to expand the use of proceeds from charging for on-street parking under GS 160A-301(a) to fund any capital projects, in addition to defraying the cost of enforcing and administering traffic and parking ordinances and regulations. Narrows the City of Hendersonville’s use of proceeds from charging for off-street parking under GS 160A-301(b), requiring those proceeds only be used to fund capital projects or to amortize bonds issued to finance off-street parking facilities.

Section 7.

Specifies property to be added to the corporate limits of the City of High Point. Specifies that the identified property, is subject to municipal taxes as provided in GS 160A-58.10 (pertaining to taxation of newly annexed territory).

Section 8.

Removes 41 parcels, as described, from the corporate limits of the Town of Summerfield. Provides a savings clause for the validity of any liens of the Town of Summerfield for outstanding ad valorem taxes or special assessments. Effective September 30, 2023. Deems property in the described territory no longer subject to any existing or future joint annexation agreement entered into between the Town of Summerfield and the City of Greensboro and as not subject to the extraterritorial powers of any municipality.

Section 9.

Repeals SL 1983-273 as amended (pertaining to certain sales and use taxes in Burke County); SL 1985-198 (pertaining to continuing contracts for capital outlay applicable to Burke County and the Burke County School Administrative Unit); and SL 1985-326 (uses of certain .5% sales and use taxes in Burke County). Applies to tax proceeds distributed on or after the bill becomes law.

Section 10.

Establishes the legal boundary line between Franklin County and Granville County as depicted by the Census Redistricting Data PL 94-171 TIGER/Line Shapefiles associated with the 2020 federal decennial census, which is consistent with the boundary line used by the counties and reflected in the counties' geographic information systems maps. Specifies that any completed county boundary survey delivered by the North Carolina Geodetic Survey that is not consistent the above described boundary cannot be binding upon Franklin and Granville Counties and must not be used by Franklin or Granville County as a common boundary between the counties. Provides for the appropriate location for filing of public records. Specifies that Franklin County, Granville County, the elected and appointed officials of Franklin and Granville Counties, and employees of Franklin County and Granville County will not incur any liability under any local or general law, ordinance, rule, or regulation for any act or failure to act relating to taxation, school attendance, land use controls, elections, or any other governmental function as it relates to the currently used boundary line between Franklin County and Granville County.

Section 11.

Amends Section 4.2 of the Charter of the City of Hendersonville, as amended, to change the way that the Mayor and City Council are elected from the nonpartisan primary method to the nonpartisan plurality method set forth in GS 163-292.

Sections 12 and 13.

Amends Section 4.1 of the Charter of the Village of Flat Rock as amended and Section 4.1 of the Charter of the Town of Fletcher as amended, as follows. Specifies that primaries for municipal officers (i.e., Village of Flat Rock officers and the Mayor and Town Council of the Town of Fletcher) be held on the date of the county partisan primaries under GS 163-1. Specifies that the filing period is the same as that for county officers elected on a partisan basis. Makes conforming the Charter of the Town of Fletcher to account for new election date. Applies to elections held on or after the act becomes law.

Section 14.

Amends Section 9.1 of SL 1983-908, as amended, as follows. Extends the repeal of Section 7 and Section 9(a)(4)b., the Mecklenburg County prepared food and beverages tax and distribution of a portion of occupancy tax proceeds to specified Mecklenburg County towns, to July 1, 2060.

Section 15.

Repeals Section 6(d) of SL 2023-32 which required the Buncombe County Board of Education to comply with nine specified provisions when establishing or revising electoral districts. Requires instead that the Buncombe County Board of Education comply with state and federal law in establishing or revising electoral districts as required by SL 2023-32.

Amends Section 6(e) of SL 2023-32 Section 6(e) by changing the deadline from February 1, 2024, to June 30, 2024, by which the Buncombe County Board of Education must establish the boundaries of the six electoral districts to be used in the 2024 elections and thereafter.

Sets the filing period for the Buncombe County Board of Education in the 2024 election as noon on the third Friday in July until noon on the first Friday in August. Requires a joint study by the Buncombe County Board of Education and the Asheville City Board of Education on the feasibility of the merger of the Buncombe County School Administrative Unit and the City of Asheville School Administrative Unit. Requires a report to the NCGA standing committees hearing elections matters by February 15, 2025.

Makes conforming title changes.